NYC Nonresident working remotely in NYC for remote job hired in NC. Company has offices in NYC and other major cities.

[hellotax1111]

Hello, 

I am a remote employee based in NC, a state that does not currently have an office for my company. I do not go into an office ever. 

However, I would like to work remotely in NYC for less than 6 months. The company has offices in major cities already such as in NYC, DC, Boston and is a global company. So it already has a tax presence in NYC. I've googled somethings but I am not 100% clear. 

1. a) If I would like to work remotely in NYC for less than 6 months, for 2023, next year will I need to file a NY tax return as a non-resident and why? (Please provide reasoning)  

b) Will I still need to file NC tax return and why?

c) Will NC give me the credit for the NYC taxes paid?

2. a)If I work in NYC remotely for more than 6 months will I need to file a NY tax return as a non-resident and why?

b) Will I still need to file NC tax return and why?

c) Will NC give me the credit for the NYC taxes paid?

Thanks for your guidance!

[ThomasM125]

You may need to file a New York City tax return as a non-resident if the work you do is done remotely as a convenience rather than as a necessity for you or your employer. In other words, if you could preform the services in New York but choose not to out of convenience, then the income will be considered New York sourced income so it will be taxed there.

You will need to file a North Carolina tax return and report the income from the New York job since you are a resident of North Carolina. You will get credit in North Carolina for tax paid to New York on income also taxed in North Carolina. 

If you work for more than six months for the New York company, your tax obligation will be the same as if you work for less than six months. The time period is not critical.